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STANDARD <br />&POOR'S <br />RATINGSDIRECr <br />Summary: <br />Louisville, Colorado; General <br />Obligation <br />Primary Credit Analyst: <br />Shannon Graf 1, Sal} Francisco {11415- 371 -5005, shannon groffLstandardandpoors.com <br />Secondary Credit Analyst <br />Robert Williams, San Francisco {11415- 371 -5070, robert_williams@standardandpoors com <br />Table Of Contents <br />Rationale <br />Outlook <br />December 12, 2007 <br />www. standardandpoors .cons /ratingsdirect i <br />Slanuaro & Pour 's All nyl4s reserved Ne reprint pt f5mtnaucn wrthout S &Ps permission See Terms of <br />Use/Disclaimer on the last page <br />